This revenue object is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated objects may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.

Issue Date:
Revised Date: 2019-09-01

Legal Cites

Object Type

Cash — Insurance

Origin Date

1975 by the 64th Leg.


An annual tax not to exceed 1% of the correctly reported gross revenues received by a corporation in return for issuance of nonprofit legal services contracts.

Due Date

As determined by the Comptroller. May be collected on an annual or semi-annual basis if liability for previous tax year was $2,000 or more.

Deposit Funds


Collection amended by H.B. 1554, 68th Leg., R.S.

S.B. 928, 68th Leg., R.S. changed deposit from Prepaid Legal Services Fund 0183 to General Revenue.

Collection changed from Department of Insurance (454) to Comptroller by H.B. 1461, 73rd Leg., R.S.

Legal cite codified by H.B. 2922, 78th Leg. R.S.

Repealed by S.B. 1623, 86th Leg., R.S.

USAS Values

Appropriation Year 20
Receipt Category 04 – Insurance
Receipt Type 01 – Taxes
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 14 – INSURANCE TAXES